https://www.taxtmi.com/caselaws?id=248059 Section 73(1)(a) of the Finance Act, 1994 could be invoked only where there was an omission or failure to disclose fully and truly all material facts, leading to escaped, under-assessed, short-paid, or non-paid service tax. As the assessee had been registered, filed ST-3 returns, and produced the relevant contracts, bills, and other materials during verification under section 71, the department proceeded on facts already disclosed and failed to establish the necessary non-disclosure of primary facts. The show cause notice and demand were therefore without jurisdiction, and the penalties under sections 76, 77, and 78 could not survive. en-us Fri, 23 May 2014 00:00:00 +0530 Tue, 21 Jul 2015 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248059 Section 73(1)(a) of the Finance Act, 1994 could be invoked only where there was an omission or failure to disclose fully and truly all material facts, leading to escaped, under-assessed, short-paid, or non-paid service tax. As the assessee had been registered, filed ST-3 returns, and produced the relevant contracts, bills, and other materials during verification under section 71, the department proceeded on facts already disclosed and failed to establish the necessary non-disclosure of primary facts. The show cause notice and demand were therefore without jurisdiction, and the penalties under sections 76, 77, and 78 could not survive. Case-Laws Service Tax Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248059